关于中国财政改革的问题,目前谈得最多的是如何建立公共财政体制问题。但北京大学中国经济研究中心姚洋近日在《南风窗》杂志撰文认为,自80年代中后期和1994年实行分程制以来,中国的财政体制已经高度联邦化了。而过度的财政联邦化对中国产生了不可忽视的负面影响。首先,财政联邦化各地各自为政,使国 As for the issue of China’s financial reform, the most talked about issue now is how to establish a public financial system. However, Yao Yang, China Center for Economic Research, Peking University, recently wrote in the magazine “South Wind Window” that China’s fiscal system has been highly federalized since the mid-1980s and the 1994 one-way system. Excessive fiscal consolidation has had a negative impact on China. First, the federalization of finance has its own way and makes the country